国税函[2002]960号

颁布日期：20021107 　实施日期：20021107 　颁布单位：国家税务总局

　　GuoShuiHan[2002] No.960

　　November 7， 2002

　　The state tax bureaus of the provinces， autonomous¹ regions， municipalities directly under the Central Government， and municipalities separately listed on the State plan：

　　In order to enhance the risk-resisting capacity of financial enterprises， to promote financial enterprises to develop soundly， and in light of the problems concerning collection of enterprise income tax reported by the localities， several policy issues concerning financial and insurance enterprises are hereby further clarified as follows：

　　I. Disposition² of the income tax on loan interest income of financial enterprises

　　1） For the loans granted by financial enterprises， the interests shall be computed³ on time and be included in the current taxable income. If a loan hasn't been repaid within 90 days after maturity⁴ （including the extension， hereinafter the same）， the receivable interests not collected that occurred before that period （including the 90 days） shall be included in the current taxable income pursuant to the provisions； and the receivable interests not collected that occur thereafter shall not be included in the current taxable income until they have been actually collected.

　　2） If the receivable interests not collected which have been included in the taxable income or for which the enterprise income tax has been paid already are not recovered within 90 days after maturity （not including the 90 days）， the amount may be off-set in the current taxable income.

　　II. Deduction⁵ of the commission expenditures⁶ of salesmen of insurance enterprises before taxation⁷

　　1） Insurance enterprises should include the taxable premium⁸ income and pay the business income tax in accordance with the total premium income of the insurance contract. The commission paid by the insurance enterprise must not eat up part of premium income directly.

　　2） For the commission expenditures of insurance enterprises， 5% of the total premium income from sales within the valid⁹ term of the insurance contracts shall be deducted¹⁰ before taxation on the basis of legal vouchers¹¹ within 5 years from the day of issuance of the policy； the commission expenditures for the cancelled insurance may not be deducted before taxation. An insurance enterprise shall faithfully provide the local tax authority with the commission computation and distribution statements and other relevant materials of the current year.

　　III. This Circular shall enter into force as of the day of promulgation¹². No tax refund¹³ will be granted for those that have been dealt with pursuant to the relevant provisions previously¹⁴， and these provisions shall be followed in the tax handling of those not handled.